40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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26-2A-110
Section 26-2A-110 Removal or resignation of guardian; termination of incapacity. (a) On petition
of the ward or any person interested in the ward's welfare, or on its own motion, the court,
after hearing, may remove a guardian if to do so is in the best interest of the ward. On petition
of the guardian, the court, after hearing, may accept a resignation. (b) An order adjudicating
incapacity may specify a minimum period, not exceeding one year, during which a petition for
an adjudication that the ward is no longer incapacitated may not be filed without special
leave. Subject to that restriction, the ward or any person interested in the welfare of the
ward may petition for an order that the ward is no longer incapacitated and for termination
of the guardianship. A request for an order may also be made informally to the court and any
person who knowingly interferes with transmission of the request may be adjudged guilty of
contempt of court. (c) Upon removal, resignation, or death of the...
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26-2A-51
Section 26-2A-51 Notice; waiver. A person, including a guardian, guardian ad litem, conservator,
or other fiduciary, may waive notice by a signed writing. A person for whom a guardianship
or other protective order is sought, a ward, or a protected person may not waive notice. (Acts
1987, No. 87-590, p. 975, §1-402.)...
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26-5-8
Section 26-5-8 Final settlement generally - Filing of account and vouchers by conservator;
appointment of guardian ad litem for ward. The conservator, or his or her personal representative,
must file in the court of probate a full account of the conservatorship, accompanied by the
vouchers and verified by affidavit. Upon the filing of such account and vouchers, the court
must appoint a guardian ad litem to represent the ward if he or she be a minor or otherwise
incapacitated. (Code 1886, §2460; Code 1896, §2345; Code 1907, §4435; Code 1923, §8208;
Code 1940, T. 21, §135; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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26-8-47
Section 26-8-47 Removal of property or money when minor or ward and conservator nonresidents
- Discharge of resident administrator, etc. Such order is a discharge of the executor, administrator,
or other person in whose possession such property may be at the time of the order made. (Code
1852, §2034; Code 1867, §2444; Code 1876, §2799; Code 1886, §2496; Code 1896, §2381;
Code 1907, §4471; Code 1923, §8244; Code 1940, T. 21, §116.)...
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26-2-50
Section 26-2-50 Appointment of general conservator of county or sheriff as guardian. The general
conservator of the county must be appointed conservator of an incapacitated person if no other
suitable person applies for appointment and qualifies and if there be no general conservator,
the sheriff must be appointed. (Code 1852, §2017; Code 1867, §§2416, 2423; Code 1876, §§2765,
2767; Code 1886, §2405; Code 1896, §2270; Code 1907, §4360; Code 1923, §8118; Code 1940,
T. 21, §24; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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26-2A-80
Section 26-2A-80 Proceedings subsequent to appointment; venue. (a) The court at the place where
the ward resides has concurrent jurisdiction with the court that appointed the guardian or
in which acceptance of a parental appointment was filed over resignation, removal, accounting,
and other proceedings relating to the guardianship. (b) If the court at the place where the
ward resides is neither the appointing court nor the court in which acceptance of appointment
is filed, the court in which proceedings subsequent to appointment are commenced in all appropriate
cases shall notify the other court, in this or another state, and after consultation with
that court determine whether to retain jurisdiction or transfer the proceedings to the other
court, whichever is in the best interest of the ward. A copy of any order accepting a resignation
or removing a guardian must be sent to the appointing court or the court in which acceptance
of appointment is filed. (Acts 1987, No. 87-590, p. 975,...
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26-5-2
Section 26-5-2 Partial settlement - When required; filing of account and vouchers by conservator;
appointment of guardian ad litem for ward. If not otherwise directed, the conservator must,
at least once in three years, file in the court of probate an account of his or her guardianship,
accompanied with the vouchers showing his or her receipts and disbursements, which must be
verified by affidavit. Upon the filing of such account and vouchers the court must appoint
a guardian ad litem to represent the ward. (Code 1852, §2022; Code 1867, §2421; Code 1876,
§2771; Code 1886, §2454; Code 1896, §2339; Code 1907, §4429; Code 1923, §8202; Code 1940,
T. 21, §129; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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26-9-16
Section 26-9-16 Discharge of guardian. When a minor ward for whom a guardian has been appointed
shall have attained his or her majority and has not been found incompetent and when any incompetent
ward has been rated competent by the administration, a certificate of the administrator or
his or her duly authorized representative to that effect shall be prima facie evidence that
a guardian is no longer required and the court, upon the guardian filing a satisfactory final
account, may discharge such guardian upon a petition filed for that purpose. Nothing contained
in this section shall be construed to prevent a ward from filing a petition for the discharge
of his or her guardian on the ground that the ward has attained majority or is competent or
the court from acting on its own motion in such cases. (Acts 1931, No. 240, p. 280; Code 1940,
T. 21, §176.)...
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26-2A-104
Section 26-2A-104 Who may be guardian; priorities. (a) Any qualified person may be appointed
guardian of an incapacitated person. (b) Unless lack of qualification or other good cause
dictates the contrary, the court shall appoint a guardian in accordance with the incapacitated
person's most recent nomination in a durable power of attorney. (c) Except as provided in
subsection (b), the following are entitled to consideration for appointment in the order listed:
(1) The spouse of the incapacitated person or a person nominated by will of a deceased spouse
or by other writing signed by the spouse and attested by at least two witnesses or acknowledged;
(2) An adult child of the incapacitated person; (3) A parent of the incapacitated person,
or a person nominated by will of a deceased parent or by other writing signed by a parent
and attested by at least two witnesses or acknowledged; (4) Any relative of the incapacitated
person with whom the person has resided for more than six months prior...
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